A pension plan that complies with federal law (ERISA) and thus allows the employee to receive tax benefits for contributions and tax-deferred investment growth. — Often shortened to qualified plan. [Cases: Pensions 28. C.J.S. Pensions and Retirement Plans and Benefits §§ 11–15.]
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funded pension plan 〈美〉养老基金方案 指由法人团体捐款，设定足够基金，以确保目前和将来的退休福利的需要。这一方案由《僱员退休收入保障法》〔Employee Retirement Income Security Act〕调整。
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suspension of pupil 中止学习 指在一定期限内而非永久性地否定在校学生的就读权〔right of attendance〕。
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Pension Benefit Guaranty Corporation/PBGC 〈美〉退休金担保公司 根据《1974年退休僱员收入保障法》〔Ｅmployee Retirement Income Security Act of 1974〕设立的联邦机构，在僱主无力支付退休金而终止僱员退休金计划时，保证退休金的发放。
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suspension. 1. The act of temporarily delaying, interrupting, or terminating something (suspension of business operations) (suspension of a statute). 2. The state of such delay, interruption, or termination (corporate transfers were not allowed because of the suspension of business). 3. The temporary deprivation of a person’s powers or privileges, esp. of office or profession; esp.,
suspension of interest 中止计息 指因债务人对债务的偿付遭拒或因债务人过错以外的原因而不能偿付，停止计算该债务的利息。
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suspension of payment 中止支付；中止付款 由于债务人缺乏财力而不能偿付债务。在商业票据上，它不仅指出票人未能找到持票人并向其付款，而且含有无力付款的意思。故，债务人未能满足其付款允诺或未能完全支付均属之。
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A plea that shows some ground for not proceeding in the suit at the present time and prays that the proceedings be stayed until that ground is removed, such as a party’s being a minor or the plaintiff’s being an alien enemy. [Cases: Pleading 105.]
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Simplified Employee Pension Plan/SEP 〈美〉简式僱员退休金制度 僱主为其僱员建立的个人退休金账户或者退休年金制度安排。 (→Individual Retirement Account)
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